Principles‐Based Accounting Standards
Principles‐Based Accounting Standards
复制标题
基于原则的会计准则
DOI：
10.2308/acch.2003.17.1.61
复制
发表时间：
2003
影响因子：
2.5
通讯作者：
K. Schipper
中科院分区：
文献类型：
--
作者：
K. Schipper
引言最近一些关于美国财务报告的讨论包括暗示或明确的建议，即美国放弃目前所谓的“基于规则”的系统，转而采用“基于原则”的系统，这意味着美国财务报告目前面临的部分或全部困难将通过这种转变得到缓解甚至消除。(1)此外，2002年《萨班斯-奥克斯利法案》第108条指示证券交易委员会就采用基于原则的会计制度进行研究。这项研究将有四个要素：* 以原则为基础的会计制度在美国的存在程度; * 转换至这个制度所需的时间; * 这个制度的可行性（以及如何推行）;及 * 推行以原则为本的制度的经济分析。这些讨论产生了两个主题。第一个主题是，美国目前的财务报告制度是不可取或不适当的，因为它是以规则为基础的，助长了所谓的“复选框”或合规心态，在一些人看来，这是公开邀请财务结构和其他破坏高质量财务报告的活动。第二个主题是，转向以原则为基础的制度是可取的，因为这种制度允许（或要求）适当行使专业判断。作为这些讨论的一部分，财务会计准则委员会（FASB）制定了一项“基于原则的美国准则制定方法提案”，可在http://www.fasb.org上查阅，并举行了一次公开圆桌讨论会。相对于这一评论，FASB的建议的角度是标准制定，而我采取了标准制定和会计研究相结合的角度。此外，财务会计准则委员会的建议考虑了几个我没有讨论的问题，例如“真实和公平的覆盖”的可能性，以及对其他标准制定者（如新兴问题工作组）的角色，组成和流程的改变。这篇评论旨在提出几个在讨论“基于原则的会计准则”的属性、可取性和效果时可能会被问及的实证问题。我开始的论点是，美国公认会计原则是基于一套公认的原则，来自财务会计准则委员会的概念框架，但仍然包含一些因素，导致一些评论家得出结论，美国会计是“基于规则的。我讨论了这些“基于规则”的要素，并提出了它们如何影响报告数字的可比性、相关性和可靠性的问题。我还考虑了“基于原则的准则”的潜在属性，并考虑到当前报告制度的具体情况，如果美国财务报告准则发生变化，以显示这些属性，可能会产生一些后果。美国的财务报告是基于原则的吗？FASB的准则制定活动以其概念声明中所列的概念框架为指导。(2)一个重要的指导来源是第6号概念报表中财务报表要素的定义。只有符合要素定义的项目，如资产、负债、收入和费用，才需要报告，作为标准制定纪律的另一个来源，损益表要素是根据资产负债表要素定义的。(3)我注意到，从制定标准的角度来看，符合财务报告要素定义的项目被视为理所当然与投资者相关。会计准则的确认和计量要求应基于第2号概念说明所列会计信息的质量特征。总体概念是决策有用性，由相关性，可靠性和可比性支持。…
INTRODUCTION Some recent discussions of U.S. financial reporting include implicit or explicit recommendations that the U.S. abandon the current allegedly "rules-based" system in favor of a "principles-based" system, with the implication that some or all of the current difficulties facing U.S. financial reporting would be alleviated or even eliminated by such a shift. (1) In addition, Section 108 of the Sarbanes-Oxley Act of 2002 instructs the Securities and Exchange Commission (SEC) to conduct a study on the adoption of a principles-based accounting system. The study is to have four elements: * The extent to which a principles-based accounting system exists in the U.S.; * The time required to change to such a system; * The feasibility of such a system (and how it might be implemented); and * An economic analysis of the implementation of a principles-based system. Two themes emerge from these discussions. The first theme is that the current financial reporting system in the U.S. is undesirable or inappropriate because it is rules-based, fostering an alleged current "check-box" or compliance mentality that is, in the view of some, an open invitation to financial structuring and other activities that subvert high-quality financial reporting. The second theme is that moving to a principles-based system is desirable, because such a system allows (or requires) the appropriate exercise of professional judgment. As part of these discussions, the Financial Accounting Standards Board (FASB) developed a "Proposal for a Principles-Based Approach to U.S. Standard Setting," available at http://www.fasb.org, and has held a public roundtable discussion. Relative to this commentary, the perspective of the FASB's proposal is that of standard setting, while I take a combined standard-setting and accounting-research perspective. In addition, the FASB's proposal considers several matters that I do not discuss, such as the possibility of a "true and fair override," and changes to the roles, composition, and processes of other standard setters such as the Emerging Issues Task Force. This commentary is intended to raise several empirical questions that might be asked in discussions about the attributes, desirability, and effects of "principle-based accounting standards." I begin with an argument that U.S. GAAP is based on a recognizable set of principles derived from the FASB's Conceptual Framework, but nonetheless contains elements that cause some commentators to conclude that U.S. accounting is "rules-based." I discuss these "rules-based" elements and raise questions about how they affect the comparability, relevance, and reliability of reported numbers. I also consider the potential attributes of "principle-based standards" and, given the specifics of the current reporting system, some potential consequences if U.S. financial reporting standards were to shift so as to exhibit those attributes. IS U.S. FINANCIAL REPORTING BASED ON PRINCIPLES? The FASB's standard-setting activities are guided by its Conceptual Framework, as laid out in its Concepts Statements. (2) One important source of guidance is the definitions of financial statement elements in Concepts Statement No. 6. Only items that meet the definition of an element, such as asset, liability, revenue, and expense, are to be reported, and as an additional source of standard-setting discipline, the income statement elements are defined in terms of the balance sheet elements. (3) I note that, from a standard-setting perspective, it is taken for granted that an item that meets the definition of a financial reporting element is relevant to investors. Recognition and measurement requirements of accounting standards are to be based on the qualitative characteristics of accounting information laid out in Concepts Statement No. 2. The overarching concept is decision usefulness, supported by relevance, reliability, and comparability. …
影响因子：
4.4
作者：
Mary E. Barth;John A. Elliott;Mark W. Finn
通讯作者：
Mary E. Barth;John A. Elliott;Mark W. Finn